Pengaruh Corporate Social Responsibility dan Profitabilitas Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019

Lombogia, Garcia Phoebe (2021) Pengaruh Corporate Social Responsibility dan Profitabilitas Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Permasalahan perpajakan menjadi hal yang tidak asing bagi kehidupan masyarakat, salah satunya agresivitas pajak dengan melakukan penekanan beban pajak yang dibayarkan. Agresivitas pajak dapat dipengaruhi oleh corporate social responsibility (CSR) dan profitabilitas. Ruang lingkup peneliti ini mencakup agresivitas pajak sebagai variabel dependen, CSR dan profitabilitas sebagai variabel independen. Objek penelitian ini yaitu perusahaan manufaktur barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2019. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh CSR dan Profitabilitas terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dan sumber data yang digunakan adalah data sekunder. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Berdasarkan hasil analisis, dapat ditarik kesimpulan bahwa CSR berpengaruh signifikan terhadap agresivitas pajak dan profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil uji F menunjukkan bahwa CSR dan profitabilitas secara simultan berpengaruh terhadap agresivitas pajak./Taxation’s problems are familiar in people's lives, one of them is tax aggressiveness by suppressing the tax burden paid. Tax aggressiveness can be influenced by Corporate Social Responsibility (CSR) and profitability. The scope of this research includes tax aggressiveness as the dependent variable, CSR and profitability as independent variables. The object of this study is consumer goods manufacture company listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2019. This study aims to determine whether there is an influence of CSR and profitability on tax aggressiveness. This research is based on quantitative research and secondary data is used as the data source. Sampling was done by using purposive sampling method. Based on the results of the analysis, it can/could be concluded that CSR has a significant effect on tax aggressiveness and profitability has no significant effect on tax aggressiveness. The F test results showed that CSR and profitability simultaneously affect tax aggressiveness.

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